DOI: https://doi.org/10.33994/kndise.2021.66.82

V. Gurin, S. Lupu, I. Lopatenko

The article deals with the legal and methodological aspects of conducting economic and financial forensic examination in the Republic of Moldova, including the main tasks and issues solved by these types of forensic examinations, as well as a new type of forensic examination: engineering and economic. In this article, it is emphasized that the purpose of the general theory of economic and financial forensic examination in the Republic of Moldova is, first of all, to systematize the categories of all types of economic and financial forensic examinations accumulated to date in the Republic of Moldova. The concept of the subject of examination, objects of research, expert tasks, special knowledge of an expert, the concept of expert competence and competence, technology of expert research and many others.

Key words: financial and economic examination, engineering and economic examination, economic examination, forensic accounting examination.